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(I)Tj
EMC
(MPORTAT)Tj
/Span<>> BDC
(I)Tj
EMC
[(ONS)4.8(/)-16( )]TJ
-0.01 Tc 0.01 Tw 0.115 -1 Td
(EXPORTAT)Tj
/Span<>> BDC
(I)Tj
EMC
(ONS)Tj
-0.02 Tc -0.021 Tw /Span<>> BDC
5.98 2 Td
(D)Tj
EMC
(ONAT)Tj
/Span<>> BDC
(I)Tj
EMC
[(ONS)5( AUX)-25( )]TJ
0.02 Tw /Span<>> BDC
0.398 -1 Td
(I)Tj
EMC
(NST)Tj
/Span<>> BDC
(I)Tj
EMC
(TUT)Tj
/Span<>> BDC
(I)Tj
EMC
[(ONS)-25( )]TJ
0.025 -1 Td
(CULTURELLES)Tj
-0.01 Tc -0.005 Tw /Span<>> BDC
5.793 1 Td
(D)Tj
EMC
(RO)Tj
/Span<>> BDC
(I)Tj
EMC
[(T)5.1( DE)5( SU)]TJ
/Span<>> BDC
(I)Tj
EMC
(TE)Tj
0 0 0 1 k
/GS2 gs
0.01 Tw /Span<>> BDC
0 11 -10 0 52.975 807.9757 Tm
(F)Tj
EMC
(RANCE)Tj
/T1_1 1 Tf
-0.02 Tc 0 Tw 7.8 0 0 7.8 64.0197 908.3519 Tm
[(Avec la suppression de)-19.9( )]TJ
0 -1.026 TD
[(l\222ISF, il n\222existe plus)-20( )]TJ
T*
[(d\222imp\364t sur la fortune)-20( )]TJ
0.02 Tw T*
(globale.)Tj
0 Tw 0 -2.051 TD
[(Imposition \340 l\222IFI de la)-20( )]TJ
0 -1.026 TD
[(seule fortune nette)-19.9( )]TJ
T*
[(immobili\350re \351gale ou)-20( )]TJ
0 -1.026 TD
(sup\351rieure \340 1\037300\037000\037\200.)Tj
0 -2.051 TD
[(Un bar\350me progressif de)-20( )]TJ
0 -1.026 TD
[(0\037% \340 1,5\037% \(au-del\340 de)-20( )]TJ
0.02 Tw T*
(10\037000\037000\037\200\).)Tj
0 Tw 0 -2.051 TD
[(Plafonnement de la)-20( )]TJ
0 -1.026 TD
[(somme de la cotisation)-20( )]TJ
T*
[(d\222IFI et de celles des)-20( )]TJ
T*
[(impositions sur le revenu)-20( )]TJ
T*
[(\(IR, CSG\205\) \340 75\037% des)-20( )]TJ
0.02 Tw T*
(revenus.)Tj
0 Tw 0 -2.051 TD
[(Dation en paiement)-20( )]TJ
0 -1.026 TD
(d\222\234uvres d\222art possible.)Tj
8.595 22.564 Td
[(Bar\350me progressif)-19.9( )]TJ
T*
[(comportant cinq\037tranches)-19.9( )]TJ
T*
[(de 0\037% \340 45\037% \(au-del\340)-20( )]TJ
T*
(de 157\037806\037\200\).)Tj
0 -2.051 TD
[(Contributions sociales)-20( )]TJ
0 -1.026 TD
[(\(CSG, CRDS\205\) sur les)-20( )]TJ
T*
[(revenus d\222activit\351 de)-20( )]TJ
0 -1.026 TD
[(9,7\037% et de 17,2\037% sur les)-20( )]TJ
0 -1.026 TD
(revenus du patrimoine.)Tj
0.02 Tw 0 -2.051 TD
[(Contribution)-20( )]TJ
0 Tw 0 -1.026 TD
[(exceptionnelle sur les)-20( )]TJ
0 -1.026 TD
[(hauts revenus de 3\037%)-20( )]TJ
0 -1.026 TD
[(au-del\340 de 250\037000\037\200 et)-20( )]TJ
T*
[(de 4\037% au-del\340 de)-20( )]TJ
T*
[(500\037000\037\200 \(pour un)-20( )]TJ
T*
[(c\351libataire\037; limites des)-20( )]TJ
T*
[(tranches doubl\351es pour)-19.9( )]TJ
T*
[(un couple\).)-20( )]TJ
8.595 19.487 Td
[(Taux de 28\037%. Il sera)-19.9( )]TJ
T*
(ramen\351 \340 25\037% en 2022.)Tj
0 -2.051 TD
[(28,924\037% pour les)-20( )]TJ
0 -1.026 TD
[(entreprises assujetties \340)-20( )]TJ
0 -1.026 TD
[(la surtaxe de 3,3\037% assise)-20( )]TJ
0 -1.026 TD
[(sur le montant de l\222IS.)-20( )]TJ
T*
[(Taux marginal de 31\037%)-20( )]TJ
0 -1.026 TD
[(\(32,023\037% avec la)-20( )]TJ
0 -1.026 TD
[(surtaxe\)\037: entreprises)-20( )]TJ
T*
[(avec un CA sup\351rieur \340)-20( )]TJ
0.02 Tw T*
[(250\037000\037000\200.)-20( )]TJ
0 Tw 0 -2.051 TD
[(Il existe un m\351canisme)-20( )]TJ
0 -1.026 TD
[(qui permet de d\351duire sur)-20( )]TJ
T*
[(cinq ans l\222achat d\222\234uvres)-20( )]TJ
T*
(d\222artistes vivants.)Tj
0 -2.051 TD
[(Imp\364t local sur la valeur)-20( )]TJ
0 -1.026 TD
[(ajout\351e, assiette plus)-19.9( )]TJ
T*
[(large que le b\351n\351fice, au)-20( )]TJ
T*
[(taux de 0\037% \340 1,5\037%)-20( )]TJ
0.02 Tw T*
(\(CVAE\).)Tj
0 Tw 8.595 22.564 Td
[(Une taxe forfaitaire de)-20( )]TJ
T*
[(6,5\037% \(dont CRDS de)-19.9( )]TJ
T*
[(0,5\037%\) du prix de vente)-20( )]TJ
T*
[(est applicable aux)-20( )]TJ
T*
[(cessions, sup\351rieures \340)-20( )]TJ
0 -1.026 TD
[(5\037000\037\200, r\351alis\351es par les)-20( )]TJ
0.02 Tw 0 -1.026 TD
(particuliers.)Tj
0 Tc 0 Tw T*
( )Tj
-0.02 Tc 0 -1.026 TD
[(Possibilit\351 d\222opter pour le)-20( )]TJ
0 -1.026 TD
[(r\351gime de droit commun)-19.9( )]TJ
T*
[(des plus-values)-19.9( )]TJ
T*
[(mobili\350res au taux)-20( )]TJ
T*
[(cumul\351 de 36,2\037%, avec)-19.9( )]TJ
0 -1.026 TD
[(un abattement pour dur\351e)-20( )]TJ
0 -1.026 TD
[(de d\351tention \(5\037% par an)-20( )]TJ
T*
(au-del\340 de la 2)Tj
0 Tc 4.5474 0 0 4.5474 299.7224 790.9493 Tm
(e)Tj
-0.02 Tc 0.02 Tw 7.8 0 0 7.8 301.323 788.3519 Tm
[(\037ann\351e\).)-20( )]TJ
0 Tw 3.956 15.385 Td
[(Les taux et les)-20( )]TJ
T*
[(abattements sont)-20( )]TJ
T*
[(fonction du lien de)-20( )]TJ
0.02 Tw 0 -1.026 TD
(parent\351.)Tj
0 Tc 0 Tw 0 -1.026 TD
( )Tj
-0.02 Tc T*
[(En ligne directe et)-19.9( )]TJ
T*
[(conjoint\037: taux de 5\037% \340)-20( )]TJ
T*
[(45\037% \(au-del\340 de)-20( )]TJ
0 -1.026 TD
[(1\037805\037677\037\200\) avec un)-20( )]TJ
0 -1.026 TD
[(abattement \340 la base de)-20( )]TJ
T*
[(100\037000\037\200 \(ligne directe\))-20( )]TJ
0 -1.026 TD
(et de 80\037724\037\200 \(conjoints\).)Tj
0 -2.051 TD
[(Taux de 60\037% au-del\340 du)-20( )]TJ
0 Tc 0 -1.026 TD
(4)Tj
4.5474 0 0 4.5474 334.993 798.9493 Tm
(e)Tj
-0.02 Tc 7.8 0 0 7.8 336.5936 796.3519 Tm
[(\037degr\351 de parent\351.)-19.9( )]TJ
-0.566 -2.051 Td
[(Dation en paiement)-20( )]TJ
T*
[(d\222\234uvres d\222art possible.)-20( )]TJ
8.595 17.436 Td
[(En principe, m\352mes)-20( )]TJ
T*
[(dispositions que pour les)-20( )]TJ
0 -1.026 TD
(droits de donation.)Tj
0 -2.051 TD
[(Exon\351ration )0.5(des conjoints.)]TJ
T*
[(Les donations faites)-20( )]TJ
-0.001 Tw 0 -1.026 TD
[(moins de quinze ans avant)-20( )]TJ
0 Tw 0 -1.026 TD
[(le d\351c\350s doivent \352tre)-20( )]TJ
0 -1.026 TD
[(r\351int\351gr\351es dans le calcul)-20( )]TJ
0 -1.026 TD
[(de l\222imp\364t \(perte du)-19.9( )]TJ
0 -1.026 TD
[(b\351n\351fice des)-20( )]TJ
T*
[(abattements, des)-20( )]TJ
T*
[(premi\350res tranches du)-20( )]TJ
0.02 Tw T*
(bar\350me\205\).)Tj
0 Tw 8.595 14.359 Td
(Taux normal de 20\037%.)Tj
0 -2.051 TD
[(Pour les \234uvres d\222art, les)-20( )]TJ
0.02 Tw 0 -1.026 TD
[(assujettis-revendeurs)-20( )]TJ
0 Tw T*
[(peuvent dans certains cas)-20( )]TJ
T*
[(asseoir la TVA non sur le)-20( )]TJ
T*
[(prix de vente mais sur la)-20( )]TJ
T*
[(marge. Dans certains cas,)-20( )]TJ
0 -1.026 TD
[(la marge est d\351termin\351e)-20( )]TJ
0 -1.026 TD
[(forfaitairement \340 30\037% du)-20( )]TJ
0 -1.026 TD
(prix de vente.)Tj
0 Tc 0 -1.026 TD
( )Tj
-0.02 Tc T*
[(Un taux r\351duit de 5,5\037%)-20( )]TJ
T*
[(s\222applique aux ventes)-20( )]TJ
T*
(directes des artistes.)Tj
8.595 14.359 Td
[(Les importations \(hors)-20( )]TJ
T*
[(UE\) d\222\234uvres d\222art, objets)-20( )]TJ
0 -1.026 TD
[(de collection et antiquit\351s)-20( )]TJ
0 -1.026 TD
[(sont passibles d\222une TVA)-20( )]TJ
T*
[(au taux r\351duit de 5,5\037%.)-20( )]TJ
8.595 4.103 Td
[(R\351duction d\222IS, \351gale \340)-20( )]TJ
T*
[(90\037% de la d\351pense, pour)-20( )]TJ
0 -1.026 TD
[(les entreprises)-20( )]TJ
0 -1.026 TD
[(contribuant \340 l\222achat par)-20.1( )]TJ
T*
[(les personnes publiques)-20( )]TJ
T*
(de tr\351sors nationaux.)Tj
0 -2.051 TD
[(R\351duction d\222imp\364t au titre)-20( )]TJ
0 -1.026 TD
[(du don aux \234uvres,)-20( )]TJ
0 -1.026 TD
[(ouverte aux particuliers)-20( )]TJ
0 -1.026 TD
[(\(IR\037: 66\037% du versement)-20( )]TJ
0 -1.026 TD
[(dans la limite de 20\037% du)-20( )]TJ
T*
[(revenu\) et entreprises \(IS)-20( )]TJ
-0.003 Tw T*
[(ou IR\037)3.1(: 60\037)3.2(% du versement)-20( )]TJ
0 Tw T*
[(\226\03740\037% pour la fraction)-20( )]TJ
T*
[(au-del\340 de 2\037000\037000\037\200\037\226)-20( )]TJ
T*
[(dans la limite de 5\037\211 du)-19.9( )]TJ
T*
(CA ou de 20\037000\037\200\).)Tj
8.595 17.436 Td
[(Directive 2001/84/CE)-20( )]TJ
0.02 Tw T*
(transpos\351e.)Tj
0 Tw 0 -2.051 TD
(Taux :)Tj
0 -1.026 TD
[(- pour la fraction du prix)-20( )]TJ
T*
[(de vente inf\351rieure \340)-20( )]TJ
T*
(50\037000 \200\037: 4\037% ;)Tj
T*
[(- de 50\037000\037\200 \340 200\037000\037\200)-20( )]TJ
0 -1.026 TD
(: 3\037%\037;)Tj
0 -1.026 TD
[(- de 200\037000 \340 350\037000 :)-20( )]TJ
0 -1.026 TD
(1\037% ;)Tj
0 -1.026 TD
[(- de 350\037000\037\200 \340)-20( )]TJ
T*
(500\037000\037\200 : 0,5\037% ;)Tj
T*
(- au-del\340, taux de 0,25\037%.)Tj
0 -2.051 TD
[(Le droit est plafonn\351 \340)-20.1( )]TJ
0.02 Tw 0 -1.026 TD
(12\037500\037\200.)Tj
0 Tw 0 -2.051 TD
[(Pas de droit de suite pour)-20( )]TJ
0 -1.026 TD
[(les ventes inf\351rieures \340)-20( )]TJ
0.02 Tw 0 -1.026 TD
(750\037\200.)Tj
/T1_0 1 Tf
-0.01 Tc 0.01 Tw /Span<>> BDC
0 11 -10 0 52.975 628.4661 Tm
(A)Tj
EMC
(LLEMAGNE)Tj
/T1_1 1 Tf
-0.02 Tc 0.02 Tw 7.8 0 0 7.8 64.0197 720.7234 Tm
(N\351ant)Tj
0 Tw 8.595 0 Td
[(Bar\350me progressif)-19.9( )]TJ
T*
[(comportant des tranches)-20( )]TJ
T*
[(d\222imposition allant de)-19.9( )]TJ
T*
[(14\037% \340 42\037% \(au-del\340 de)-20( )]TJ
T*
[(57\037052\037\200\) avec une)-20( )]TJ
0 -1.026 TD
[(tranche suppl\351mentaire)-20( )]TJ
0 -1.026 TD
[(de 45\037% \(au-del\340 de)-20( )]TJ
T*
[(270\037501\037\200\037; les limites)-20( )]TJ
T*
[(des tranches sont)-20( )]TJ
T*
[(doubl\351es pour un couple)-20( )]TJ
0.02 Tw T*
(mari\351\).)Tj
0 Tw 0 -2.051 TD
[(Une surtaxe de solidarit\351)-20( )]TJ
0 -1.026 TD
[(\(5,5\037%\), et le cas \351ch\351ant)-19.9( )]TJ
T*
[(l\222imp\364t d\222\351glise,)-19.9( )]TJ
0 -1.026 TD
[(s\222appliquent sur l\222imp\364t)-20( )]TJ
0 -1.026 TD
(calcul\351 selon le bar\350me.)Tj
8.595 16.41 Td
[(Le taux f\351d\351ral est de)-19.9( )]TJ
T*
[(15\037%, augment\351 de la)-20( )]TJ
T*
[(surtaxe de solidarit\351 de)-20( )]TJ
T*
[(5,5\037% \(soit un taux de)-20( )]TJ
0.02 Tw T*
(15,825\037%\).)Tj
0 Tw T*
[(\300 cela s\222ajoute un imp\364t)-20( )]TJ
T*
[(communal sur les)-20( )]TJ
T*
[(b\351n\351fices dont le taux est)-19.9( )]TJ
T*
[(compris entre 7\037% et)-20( )]TJ
0.02 Tw T*
(20,3\037%.)Tj
0 Tw 0 -2.051 TD
[(Un taux global de)-20( )]TJ
0 -1.026 TD
[(30-33\037% est repr\351sentatif)-20.1( )]TJ
T*
[(des grandes villes \(Berlin,)-20( )]TJ
0.02 Tw T*
[(Francfort-sur-le-Main,)-20( )]TJ
0 -1.026 TD
(Munich\205\).)Tj
0 Tw 8.595 15.385 Td
[(S\222agissant de biens)-20( )]TJ
0 -1.026 TD
[(meubles, dont les \234uvres)-20( )]TJ
T*
[(d\222art, seules les)-20( )]TJ
T*
[(plus-values sp\351culatives)-20( )]TJ
T*
[(\(le d\351lai de sp\351culation)-20( )]TJ
T*
[(\351tant fix\351 \340 un an\) sont)-19.9( )]TJ
0.02 Tw T*
(imposables.)Tj
0 Tw 8.595 6.154 Td
(Voir imp\364ts sur)Tj
T*
(les successions.)Tj
0 -2.051 TD
[(Le d\351lai de rappel fiscal)-20( )]TJ
0 -1.026 TD
[(des donations ant\351rieures)-20( )]TJ
T*
[(\340 la succession est de dix)-20( )]TJ
0.02 Tw T*
(ans.)Tj
-0.04 Tc 0 Tw 8.595 6.154 Td
[(Les taux varient de 7\037% \340)-40( )]TJ
T*
[(30\037% \(\340 partir de)-40( )]TJ
T*
[(26\037000\037000\037\200\) en ligne)-39.9( )]TJ
T*
[(directe et entre conjoints, et)-40( )]TJ
T*
[(de 15\037% \340 50\037% dans les)-40( )]TJ
T*
(autres cas.)Tj
0 -2.051 TD
[(Les abattements)-40( )]TJ
0 -1.026 TD
[(s\222imputent sur la part de)-40( )]TJ
T*
[(chaque b\351n\351ficiaire)-40( )]TJ
T*
[(\(400\037000\037\200 pour les enfants)-40( )]TJ
T*
[(et 500\037000\037\200 pour les)-40( )]TJ
0.04 Tw T*
(\351poux\).)Tj
0 Tw 0 -2.051 TD
[(Les \234uvres d\222art et)-40( )]TJ
0 -1.026 TD
[(collections peuvent, sous)-40( )]TJ
0 -1.026 TD
[(conditions, b\351n\351ficier d\222une)-40( )]TJ
T*
[(exon\351ration de 60\037% ou de)-40( )]TJ
T*
(100\037% de leur valeur.)Tj
-0.02 Tc 8.595 18.462 Td
[(Taux normal de 19\037%.)-20( )]TJ
T*
[(Pour les \234uvres d\222art, les)-20( )]TJ
0.02 Tw T*
[(assujettis-revendeurs)-20( )]TJ
0 Tw T*
[(peuvent dans certains cas)-20( )]TJ
T*
[(asseoir la TVA non sur le)-20( )]TJ
T*
[(prix de vente mais sur la)-20( )]TJ
T*
[(marge. Dans certains cas,)-20( )]TJ
T*
[(la marge est d\351termin\351e)-20( )]TJ
T*
[(forfaitairement \340 30\037% du)-20( )]TJ
T*
(prix de vente.)Tj
0 -2.051 TD
[(Le taux r\351duit de 7\037%)-19.9( )]TJ
0 -1.026 TD
[(s\222applique aux ventes)-20( )]TJ
T*
(directes des artistes.)Tj
8.595 13.333 Td
[(Les importations)-20( )]TJ
T*
[(d\222\234uvres d\222art originales)-20( )]TJ
T*
[(\(hors UE\), objets de)-20( )]TJ
T*
[(collection et antiquit\351s)-20( )]TJ
T*
[(sont passibles d\222une TVA)-20( )]TJ
T*
(au taux r\351duit de 7 %.)Tj
8.595 5.128 Td
[(D\351duction ouverte aux)-20( )]TJ
T*
[(entreprises et)-20( )]TJ
T*
[(particuliers, plafonn\351e \340)-20( )]TJ
T*
[(20\037% du revenu)-19.9( )]TJ
T*
[(imposable ou \340 0.4\037\211 de)-20( )]TJ
T*
[(la somme du chiffre)-20( )]TJ
T*
[(d\222affaires et de la masse)-20( )]TJ
0.02 Tw T*
(salariale.)Tj
0 Tw 8.595 7.179 Td
[(Directive 2001/84/CE)-20( )]TJ
T*
(transpos\351e \(voir France\).)Tj
0 -2.051 TD
[(Pas de droit de suite pour)-20( )]TJ
0 -1.026 TD
[(les ventes inf\351rieures \340)-20( )]TJ
0.02 Tw T*
(400\037\200.)Tj
/T1_0 1 Tf
-0.01 Tc 0.01 Tw 0 11 -10 0 52.975 505.4299 Tm
(BELG)Tj
/Span<>> BDC
(I)Tj
EMC
(QUE)Tj
/T1_1 1 Tf
-0.02 Tc 0.02 Tw 7.8 0 0 7.8 64.0197 565.0949 Tm
(N\351ant)Tj
0 Tw 8.595 0 Td
[(Bar\350me progressif de)-19.9( )]TJ
T*
[(25\037% \340 50\037% \(au-del\340 de)-20( )]TJ
0.02 Tw T*
(40\037480\037\200\).)Tj
0 Tc 0 Tw 7.8 0 0 7.8 131.0591 541.0949 Tm
( )Tj
-0.02 Tc 7.8 0 0 7.8 131.0591 533.0949 Tm
[(Il existe des surtaxes)-20( )]TJ
T*
[(communales assises sur)-19.9( )]TJ
0.02 Tw T*
(l\222IR.)Tj
0 Tw 8.595 6.154 Td
[(Taux marginal de 25\037%)-20( )]TJ
T*
(\(contre 33,99\037% en 2017\).)Tj
8.595 1.026 Td
[(Les plus-values de)-20.1( )]TJ
T*
[(cession de biens culturels)-20( )]TJ
T*
[(r\351alis\351es dans le cadre de)-19.9( )]TJ
T*
[(la gestion du patrimoine)-20.1( )]TJ
T*
[(priv\351 ne sont pas)-19.9( )]TJ
0.02 Tw T*
(imposables.)Tj
0 Tw 8.595 5.128 Td
[(Les donations de biens)-19.9( )]TJ
T*
[(meubles b\351n\351ficient de)-19.9( )]TJ
T*
[(taux favorables\037: de 3\037%)-20( )]TJ
T*
[(en ligne directe \340 7\037%)-19.9( )]TJ
T*
[(au-del\340 de la famille)-20( )]TJ
0.02 Tw T*
(proche.)Tj
0 Tw 8.595 5.128 Td
[(Les bar\350mes, complexes,)-19.9( )]TJ
T*
(varient selon les r\351gions.)Tj
0 -2.051 TD
[(Les taux marginaux)-20( )]TJ
0 -1.026 TD
[(varient de 27\037% \(conjoint,)-20( )]TJ
T*
(ligne directe\) \340 80 %.)Tj
0 -2.051 TD
[(Dation en paiement)-20( )]TJ
0 -1.026 TD
(d\222\234uvres d\222art possible.)Tj
8.595 8.205 Td
[(Taux normal\037: 21\037%. Pour)-19.9( )]TJ
T*
[(les \234uvres d\222art, les)-20( )]TJ
0.02 Tw T*
[(assujettis-revendeurs)-20( )]TJ
0 Tw T*
[(peuvent dans certains cas)-20( )]TJ
T*
[(asseoir la TVA sur la)-20( )]TJ
0.02 Tw T*
(marge.)Tj
0 Tw 0 -2.051 TD
[(Un taux r\351duit de 6\037%)-20( )]TJ
0 -1.026 TD
[(s\222applique aux ventes)-20( )]TJ
0.02 Tw T*
(directes)Tj
0 Tw T*
(des artistes.)Tj
8.595 10.256 Td
[(Les importations \(hors)-19.9( )]TJ
T*
[(UE\) d\222\234uvres d\222art, objets)-20( )]TJ
T*
[(de collection et antiquit\351s)-20( )]TJ
T*
[(sont passibles d\222une TVA)-20( )]TJ
T*
(au taux r\351duit de 6\037%.)Tj
-0.04 Tc 8.595 4.103 Td
[(Les dons en esp\350ces ou par)-40( )]TJ
T*
[(remise d\222\234uvres d\222art \340 des)-40( )]TJ
T*
[(institutions agr\351\351es ouvrent)-40( )]TJ
T*
[(droit \340 une r\351duction)-40( )]TJ
T*
[(d\222imp\364t \(IR ou IS\) \351gale \340)-40( )]TJ
T*
[(45\037% de leur valeur.)-40( )]TJ
T*
[(Les dons \351ligibles sont)-40( )]TJ
T*
[(plafonn\351s \340 10\037% des)-40( )]TJ
T*
[(revenus nets ou 392\037200\037\200)-40( )]TJ
T*
[(\(particuliers\) ou 5\037% du)-40( )]TJ
T*
[(b\351n\351fice ou 500\037000\037\200)-40( )]TJ
0.04 Tw T*
(\(soci\351t\351s\).)Tj
-0.02 Tc 0 Tw 8.595 11.282 Td
(Directive 2001/84/CE)Tj
T*
(transpos\351e \(voir France\).)Tj
0 -2.051 TD
[(Pas de droit de suite pour)-20( )]TJ
0 -1.026 TD
[(les ventes inf\351rieures \340)-20( )]TJ
0.02 Tw T*
(2\037000\037\200.)Tj
/T1_0 1 Tf
-0.01 Tc 0.01 Tw /Span<>> BDC
0 11 -10 0 52.975 424.6927 Tm
(C)Tj
EMC
(H)Tj
/Span<>> BDC
(I)Tj
EMC
(NE)Tj
/T1_1 1 Tf
-0.02 Tc 0.02 Tw 7.8 0 0 7.8 64.0197 465.4665 Tm
(N\351ant)Tj
0 Tw 8.595 0 Td
[(Bar\350me progressif de 3\037%)-20( )]TJ
T*
[(\340 45\037%, au-del\340 de)-20( )]TJ
T*
[(960\037000\037CNY \(125\037000\037\200)-20( )]TJ
0.02 Tw T*
(environ\).)Tj
0 Tw 8.595 3.077 Td
[(Taux de 25\037% et taux)-20( )]TJ
T*
[(pr\351f\351rentiel de 5\037% ou)-19.9( )]TJ
T*
[(10\037% pour les petites)-20( )]TJ
T*
[(entreprises. 15\037% dans)-20( )]TJ
T*
[(certaines zones du)-20( )]TJ
0.02 Tw 0 -1.026 TD
(territoire.)Tj
0 Tw 8.595 5.128 Td
(Taux de 20\037%.)Tj
0.02 Tw 8.595 0 Td
(N\351ant)Tj
8.595 0 Td
(N\351ant)Tj
0 Tw 8.595 0 Td
[(Taux de 13\037% \(\340 partir du)-20( )]TJ
0 Tc 0 -1.026 TD
(1)Tj
-0.02 Tc 0.02 Tw 5.0021 0 0 4.5474 469.0717 460.0639 Tm
(er)Tj
0 Tw 8.58 0 0 7.8 472.0929 457.4665 Tm
[(\037avril 2019\037; 16\037%)-20( )]TJ
-0.68 -1.026 Td
(depuis le 1)Tj
0.02 Tw 5.0021 0 0 4.5474 493.9687 452.0639 Tm
(er)Tj
0 Tw 8.58 0 0 7.8 496.9899 449.4665 Tm
[(\037mai 2018)-20( )]TJ
-3.582 -1.026 Td
[(et 17\037% avant cette)-20( )]TJ
0.02 Tw T*
(date\).)Tj
0 Tw 7.8 0 0 7.8 533.2953 465.4665 Tm
[(La charge combin\351e des)-20( )]TJ
T*
[(droits de douane et de)-19.9( )]TJ
T*
[(TVA \340 l\222importation peut)-20( )]TJ
T*
(atteindre 25\037%.)Tj
0 -2.051 TD
[(Un port franc culturel)-20( )]TJ
0 -1.026 TD
[(existe \340 P\351kin et)-20( )]TJ
0.02 Tw T*
(Shangha\357.)Tj
0 Tw 8.595 7.179 Td
[(Les donations \340 des)-20( )]TJ
T*
[(organismes agr\351\351s sont)-19.9( )]TJ
T*
[(d\351ductibles de l\222assiette)-20.1( )]TJ
T*
[(de l\222IR ou de l\222IS dans la)-20( )]TJ
T*
[(limite de 30\037% des)-20( )]TJ
0 -1.026 TD
[(revenus \(particuliers\) et)-20( )]TJ
0 -1.026 TD
[(12\037% du b\351n\351fice)-20( )]TJ
0.02 Tw T*
(\(soci\351t\351s\).)Tj
8.595 7.179 Td
(N\351ant)Tj
/T1_0 1 Tf
-0.01 Tc 0.01 Tw /Span<>> BDC
0 11 -10 0 52.975 294.9594 Tm
(E)Tj
EMC
(SPAGNE)Tj
/T1_1 1 Tf
-0.02 Tc 0 Tw 7.8 0 0 7.8 64.0197 389.838 Tm
[(Un imp\364t annuel sur la)-20( )]TJ
T*
[(fortune, supprim\351 en)-20( )]TJ
T*
[(2008, a \351t\351 r\351introduit)-20.1( )]TJ
T*
[(pour 2011 et 2012 et)-20( )]TJ
T*
[(prorog\351 chaque ann\351e)-20( )]TJ
0 -1.026 TD
(depuis 2013.)Tj
0 -1.026 TD
[(Sous r\351serve des)-19.9( )]TJ
0.02 Tw T*
[(r\351glementations)-20( )]TJ
0 Tw T*
[(r\351gionales, l\222imp\364t frappe)-20( )]TJ
T*
[(les patrimoines)-20( )]TJ
T*
[(sup\351rieurs \340 700\037000\037\200 \340)-20( )]TJ
T*
[(des taux progressifs)-20.1( )]TJ
T*
[(allant de 0,2\037% \340 2,5\037%)-20( )]TJ
T*
(\(au-del\340 de 10\037700\037000\037\200\).)Tj
0 -2.051 TD
[(Les \234uvres d\222art sont)-20( )]TJ
0 -1.026 TD
[(exon\351r\351es sous)-20( )]TJ
ET
BT
/T1_1 1 Tf
0.02 Tw 7.8 0 0 7.8 64.0197 253.838 Tm
(conditions.)Tj
0 Tw 0 -2.051 TD
[(Dation en paiement)-20( )]TJ
0.02 Tw 0 -1.026 TD
(possible.)Tj
-0.02 Tw 8.595 20.513 Td
[(Bar\350me )-20(progressif)-20( )]TJ
0.02 Tw T*
[(complexe.)-20( )]TJ
0 Tw T*
[(Une part du bar\350me)-20( )]TJ
0 -1.026 TD
[(rel\350ve des communaut\351s)-20( )]TJ
0.02 Tw 0 -1.026 TD
(autonomes.)Tj
0 Tw T*
[(Par exemple, le taux)-20( )]TJ
T*
[(marginal est de 43,5\037% \340)-20( )]TJ
T*
[(Madrid \(au-del\340 de)-19.9( )]TJ
T*
[(60\037000\037\200\) et de 48\037% en)-20( )]TJ
0.02 Tw T*
(Catalogne)Tj
0 Tw T*
(\(au-del\340 de 175\037000\037\200\).)Tj
T*
[(Dation en paiement)-20( )]TJ
0.02 Tw T*
(possible.)Tj
0 Tw 8.595 12.308 Td
[(Le taux normal est de)-20( )]TJ
0.02 Tw T*
(25\037%.)Tj
0 Tw 0 -2.051 TD
[(Dation en paiement)-20( )]TJ
0.02 Tw 0 -1.026 TD
(possible.)Tj
0 Tw 8.595 4.103 Td
[(Les plus-values sont)-20( )]TJ
T*
[(impos\351es selon un)-20( )]TJ
T*
[(bar\350me sp\351cial de 19\037% \340)-20( )]TJ
0 -1.026 TD
[(23\037% \(plus-values de plus)-20( )]TJ
0 -1.026 TD
(de 50\037000\037\200\).)Tj
0 -2.051 TD
[(Dation en paiement)-20( )]TJ
0.02 Tw 0 -1.026 TD
(possible.)Tj
0 Tw 8.595 7.179 Td
[(Voir imp\364ts sur la)-20( )]TJ
0.02 Tw T*
(succession.)Tj
0 Tw 8.595 1.026 Td
[(Un bar\350me progressif. Les)-20( )]TJ
T*
[(taux s\222\351talent de 7,65\037% \340)-20( )]TJ
T*
[(34\037% \(au del\340 de)-20( )]TJ
0 -1.026 TD
[(797\037555\037\200\). Ils sont)-20( )]TJ
0 -1.026 TD
[(major\351s en fonction de la)-20( )]TJ
T*
[(fortune du b\351n\351ficiaire et)-20( )]TJ
T*
[(du lien de parent\351\037: le)-20( )]TJ
T*
[(taux marginal en ligne)-19.9( )]TJ
T*
[(directe peut atteindre)-19.9( )]TJ
T*
[(40,8\037%, et 81,6\037% entre)-20( )]TJ
T*
[(non-parents, sous r\351serve)-20( )]TJ
T*
[(d\222all\350gements r\351gionaux)-20( )]TJ
0.02 Tw T*
(significatifs.)Tj
0 Tw 0 -2.051 TD
[(Exon\351ration totale ou)-20( )]TJ
0 -1.026 TD
[(partielle des biens faisant)-20( )]TJ
T*
[(partie du patrimoine)-20( )]TJ
T*
[(historique ou culturel.)-20( )]TJ
0 -2.051 TD
[(Dation en paiement)-20( )]TJ
0.02 Tw 0 -1.026 TD
(possible.)Tj
0 Tw 8.595 20.513 Td
[(Taux normal : 21\037%. Pour)-19.9( )]TJ
T*
[(les \234uvres d\222art, les)-20( )]TJ
0.02 Tw T*
[(assujettis-revendeurs)-20( )]TJ
0 Tw 0 -1.026 TD
[(peuvent dans certains cas)-20( )146.4( )]TJ
0 -1.026 TD
[(asseoir la TVA sur la)-20( )]TJ
0.02 Tw T*
(marge.)Tj
0 Tw 0 -2.051 TD
[(Un taux r\351duit de 10 %)-20( )]TJ
0 -1.026 TD
[(s\222applique aux ventes)-20( )]TJ
T*
(directes des artistes.)Tj
0 -2.051 TD
[(Les ventes d\222\234uvres d\222art)-20( )]TJ
0 -1.026 TD
[(entre particuliers peuvent)-20( )]TJ
-0.002 Tw 0 -1.026 TD
[(\352tre )0.5(soumises )0.5(\340 des )0.5(droits)-20( )]TJ
0 Tw 0 -1.026 TD
[(d\222enregistrement de 4\037%)-20( )]TJ
T*
(\340 8\037%.)Tj
0 -2.051 TD
[(Dation en paiement)-20( )]TJ
0.02 Tw 0 -1.026 TD
(possible.)Tj
0 Tw 8.595 18.462 Td
[(Les importations \(hors)-20( )]TJ
T*
[(UE\) d\222\234uvres d\222art, objets)-20( )]TJ
T*
[(de collection et antiquit\351s)-20( )]TJ
0 -1.026 TD
(sont passibles d\222une)Tj
0 -1.026 TD
[(TVA au taux r\351duit de)-20( )]TJ
0.02 Tw T*
(10\037%.)Tj
0 Tw 0 -2.051 TD
[(L\222exportation hors l\222UE)-20( )]TJ
0 -1.026 TD
[(des biens culturels de)-20( )]TJ
T*
[(plus de cinquante ans)-20( )]TJ
T*
[(peut \352tre soumise \340 une)-20( )]TJ
T*
[(taxe progressive jusqu\222\340)-20( )]TJ
T*
(30\037% de la valeur du bien.)Tj
0 -2.051 TD
[(Dation en paiement)-20( )]TJ
0.02 Tw 0 -1.026 TD
(possible.)Tj
0 Tw 8.595 15.385 Td
[(Les donations ouvrent)-20( )]TJ
T*
[(droit \340 une r\351duction)-20( )]TJ
T*
[(d\222imp\364t \351gale, en)-19.9( )]TJ
0 -1.026 TD
[(principe, \340 30\037% \(IR\) ou)-20( )]TJ
-0.004 Tw 0 -1.026 TD
[(35\037)3.8(% \(IS\) de leur montant,)-20( )]TJ
0 Tw T*
[(retenu dans la limite de)-20( )]TJ
T*
[(10\037% des revenus ou)-20( )]TJ
T*
(b\351n\351fices imposables.)Tj
8.595 7.179 Td
[(Directive 2001/84/CE)-20( )]TJ
T*
[(transpos\351e \(voir France\).)-20( )]TJ
0 -2.051 TD
[(Pas de droit de suite pour)-20( )]TJ
0 -1.026 TD
[(les ventes inf\351rieures \340)-20( )]TJ
0.02 Tw T*
(1\037200\037\200.)Tj
/T1_0 1 Tf
-0.01 Tc 0.01 Tw /Span<>> BDC
0 11 -10 0 52.975 117.2307 Tm
(\311)Tj
EMC
[(TATS)5(\035)]TJ
/Span<>> BDC
2.467 0 Td
(U)Tj
EMC
(N)Tj
/Span<>> BDC
(I)Tj
EMC
(S)Tj
/T1_1 1 Tf
-0.02 Tc 0.02 Tw 7.8 0 0 7.8 64.0197 218.2096 Tm
(N\351ant)Tj
-0.03 Tc 0 Tw 8.595 0 Td
[(Imp\364t f\351d\351ral\037: bar\350me)-30( )]TJ
T*
[(progressif avec un taux)-30( )]TJ
T*
[(marginal \340 37\037% \(au-del\340)-30( )]TJ
T*
[(de 518\037400\037$ pour les)-30( )]TJ
T*
[(c\351libataires\037; 622\037050\037$)-29.9( )]TJ
0 -1.026 TD
(pour les couples\).)Tj
/T1_2 1 Tf
0 -2.051 TD
[(Net investment income)-30( )]TJ
0.03 Tw 0 -1.026 TD
(tax\037:)Tj
/T1_1 1 Tf
0 Tw 8.58 0 0 7.8 140.9648 154.2096 Tm
[( 3,8\037% sur les)-30( )]TJ
-1.155 -1.026 Td
[(revenus du patrimoine si)-30( )]TJ
T*
[(le revenu global est)-29.9( )]TJ
T*
[(sup\351rieur \340 200\037000\037$)-29.9( )]TJ
0.03 Tw T*
(\(c\351libataires\).)Tj
0 Tw 0 -2.051 TD
[(La plupart des \311tats)-30( )]TJ
0 -1.026 TD
[(f\351d\351r\351s et certaines)-30( )]TJ
T*
[(villes l\350vent, en sus,)-30( )]TJ
T*
[(leur propre imp\364t sur le)-30( )]TJ
T*
[(revenu. Le taux)-29.9( )]TJ
T*
[(marginal cumul\351 peut)-30( )]TJ
T*
(atteindre 50\037%.)Tj
-0.02 Tc 7.8 0 0 7.8 198.0984 218.2096 Tm
[(Imp\364t f\351d\351ral\037: taux)-20( )]TJ
T*
[(proportionnel de 21\037%)-20( )]TJ
T*
[(\(contre un bar\350me)-20( )]TJ
T*
[(progressif avec un taux)-20( )]TJ
T*
[(marginal \340 35 %, jusqu\222en)-20( )]TJ
0.02 Tw 0 -1.026 TD
[(2017\).)-20( )]TJ
0 Tw 0 -2.051 TD
[(La plupart des \311tats)-20( )]TJ
0 -1.026 TD
[(f\351d\351r\351s et certaines villes)-20( )]TJ
T*
[(l\350vent, en sus, leur propre)-20( )]TJ
T*
[(imp\364t sur les soci\351t\351s, de)-20( )]TJ
T*
(0\037% \340 12 %.)Tj
8.595 11.282 Td
[(L\222imp\364t f\351d\351ral\037sur les)-20.1( )]TJ
T*
[(plus-values \340 long terme)-20( )]TJ
T*
[(\(un an ou plus\) frappant)-20( )]TJ
T*
[(les biens de collection et)-20( )]TJ
T*
[(\234uvres d\222art est de 28\037%,)-20( )]TJ
0 -1.026 TD
[(auquel s\222ajoute, le cas)-19.9( )]TJ
0 -1.026 TD
(\351ch\351ant, le )Tj
/T1_2 1 Tf
0.02 Tw [(net)-20( )]TJ
0 Tw T*
(investment income tax )Tj
/T1_1 1 Tf
0.02 Tw 8.58 0 0 7.8 319.4247 162.2096 Tm
[(de)-20( )]TJ
-6.327 -1.026 Td
(3,8\037%.)Tj
0 Tw 0 -2.051 TD
[(Les plus-values \340 court)-20( )]TJ
0 -1.026 TD
[(terme sont impos\351es)-20( )]TJ
0 -1.026 TD
[(au bar\350me progressif)-20( )]TJ
0 -1.026 TD
(\(voir IR\).)Tj
0 -2.051 TD
[(Les plus-values)-19.9( )]TJ
0 -1.026 TD
[(peuvent \352tre)-20( )]TJ
T*
[(assujetties aux imp\364ts)-20( )]TJ
T*
[(sur le revenu des \311tats)-20( )]TJ
T*
[(f\351d\351r\351s et de certaines)-20( )]TJ
0.02 Tw T*
(municipalit\351s.)Tj
0 Tw 7.8 0 0 7.8 332.1772 218.2096 Tm
[(Le donateur doit verser un)-20( )]TJ
T*
[(imp\364t f\351d\351ral sur les)-20( )]TJ
T*
[(donations lorsque leur)-19.9( )]TJ
T*
[(montant d\351passe)-20( )]TJ
T*
[(11\037580\037000 $ au cours de)-20( )]TJ
0 -1.026 TD
(sa vie.)Tj
0 -2.051 TD
[(Le taux marginal de)-20( )]TJ
0 -1.026 TD
[(l\222imp\364t f\351d\351ral est de)-20( )]TJ
T*
[(40\037% \(au-del\340 de)-20( )]TJ
T*
[(1\037000\037000\037$ de valeur)-20( )]TJ
0.02 Tw T*
(imposable\).)Tj
0 Tw 0 -2.051 TD
[(Les dons sont r\351int\351gr\351s)-20( )]TJ
0 -1.026 TD
[(dans l\222assiette de l\222imp\364t)-20( )]TJ
0 -1.026 TD
(sur les successions.)Tj
0 -2.051 TD
[(Au niveau des \311tats)-20( )]TJ
0 -1.026 TD
[(f\351d\351r\351s, seul le)-20( )]TJ
T*
[(Connecticut impose les)-19.9( )]TJ
0.02 Tw T*
(donations.)Tj
0 Tw 8.595 20.513 Td
[(Le taux marginal de)-20( )]TJ
T*
[(l\222imp\364t f\351d\351ral sur les)-20.1( )]TJ
T*
[(successions est de 40\037%)-20( )]TJ
T*
[(\(au-del\340 de 1\037000\037000\037$)-20( )]TJ
T*
(de valeur imposable\).)Tj
0 -2.051 TD
[(L\222imp\364t frappe la masse)-20( )]TJ
0 -1.026 TD
[(successorale \(avant)-20( )]TJ
T*
[(partage\), retenue apr\350s)-20( )]TJ
T*
[(un abattement de)-20( )]TJ
T*
[(11\037580\037000\037$ \(contre)-20( )]TJ
T*
[(5\037459\037000\037$ jusqu\222en)-20( )]TJ
0.02 Tw T*
(2017\).)Tj
0 Tw 0 -2.051 TD
[(La plupart des \311tats)-20( )]TJ
0 -1.026 TD
[(f\351d\351r\351s l\350vent, en plus,)-20( )]TJ
0 -1.026 TD
[(leur propre imp\364t sur les)-20( )]TJ
T*
[(successions. Il s\222impute)-20( )]TJ
T*
[(partiellement sur l\222imp\364t)-20( )]TJ
0.02 Tw T*
(f\351d\351ral.)Tj
-0.03 Tc 0 Tw 8.595 19.487 Td
[(La plupart des \311tats \(45)-30( )]TJ
T*
[(sur 50\) appliquent une)-30( )]TJ
T*
(taxe de vente )Tj
/T1_2 1 Tf
(\(sales tax\))Tj
/T1_1 1 Tf
0 Tc 8.58 0 0 7.8 521.3538 202.2096 Tm
( )Tj
-0.03 Tc -6.422 -1.026 Td
[(sur le prix lorsque le)-30( )]TJ
T*
[(bien est livr\351 dans l\222\311tat)-30( )]TJ
T*
[(en question. Lorsque le)-30( )]TJ
T*
[(bien est livr\351 dans un)-30( )]TJ
0 -1.026 TD
[(autre \311tat, en principe la)-30( )]TJ
0 -1.026 TD
[(vente est exempte de)-30( )]TJ
/T1_2 1 Tf
7.8 0 0 7.8 466.2559 146.2096 Tm
(sales tax)Tj
/T1_1 1 Tf
8.58 0 0 7.8 486.5433 146.2096 Tm
[( dans l\222\311tat o\371)-30( )]TJ
-2.365 -1.026 Td
[(le bien est acquis, mais)-30( )]TJ
T*
[(l\222acheteur est redevable)-30( )]TJ
T*
(de la taxe d\222usage )Tj
/T1_2 1 Tf
0.03 Tw 7.8 0 0 7.8 512.4581 122.2096 Tm
[(\(use)-30( )]TJ
-5.923 -1.026 Td
(tax\),)Tj
/T1_1 1 Tf
0 Tw 8.58 0 0 7.8 476.3331 114.2096 Tm
[( calcul\351e sur le prix,)-30( )]TJ
-1.175 -1.026 Td
[(dans l\222\311tat dans lequel)-30( )]TJ
T*
[(le bien est livr\351. Le taux)-30( )]TJ
T*
[(de ces taxes varie d\222\311tat)-30( )]TJ
T*
[(\340 \311tat. \300 New\037York, le)-30( )]TJ
0 -1.026 TD
(taux de la )Tj
/T1_2 1 Tf
7.8 0 0 7.8 491.8152 74.2096 Tm
(sales tax )Tj
/T1_1 1 Tf
0.03 Tw 8.58 0 0 7.8 513.3271 74.2096 Tm
[(est)-30( )]TJ
0 Tw -5.486 -1.026 Td
(de 8,88\037%.)Tj
-0.02 Tc 0.02 Tw 7.8 0 0 7.8 533.2953 218.2096 Tm
(N\351ant.)Tj
0 Tw 0 -1.026 TD
[(Cependant, les objets)-20( )]TJ
T*
[(d\222art et d\222antiquit\351)-20( )]TJ
T*
[(fabriqu\351s en Chine ont \351t\351)-20( )]TJ
T*
[(soumis \340 des droits de)-19.9( )]TJ
0 -1.026 TD
[(douane d\350s septembre)-20( )]TJ
0 -1.026 TD
[(2019 \(15\037%, ramen\351s \340)-20( )]TJ
0.02 Tw T*
(7,5\037%\).)Tj
0 Tw 8.595 7.179 Td
[(Une d\351duction est pr\351vue)-20( )]TJ
T*
[(pour les donations aux)-19.9( )]TJ
T*
[(organismes \340 but non)-20( )]TJ
0.02 Tw T*
(lucratif )Tj
/T1_2 1 Tf
2.348 0 Td
(\(\253\037charities\037\273\).)Tj
/T1_1 1 Tf
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